Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

Accounts Receivable, Allowance for Doubtful Accounts

The estimates and write-offs for the allowance for doubtful accounts for each reporting period were as follows:

	June 30, 2020		June 30, 2019
Balance, beginning of year	$	7,782	$	4,266
Provision for bad debts	5,578		3,859
Amounts written off	(4,015)		(1,251)
Balance, end of period	$	9,345	$	6,874

Schedules of Revenue by Customer

Revenues from Medicare and Medicaid as percentages of the Company's traditional revenue streams, excluding COVID-19 response sales, for the three and six month periods ended June 30, 2020, were as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Medicare Revenues	57	%	61	%	61	%	61	%
Medicaid Revenues	9	%	8	%	9	%	8	%
Total Medicare and Medicaid	66	%	69	%	70	%	69	%

Schedule of Estimated Useful Lives

The estimated useful lives of the property and equipment are as follows:

Description	Estimated Useful Lives
Medical Equipment	1 - 10 Years
Computer Equipment	5 Years
Office Furniture & Fixtures	5 - 10 Years
Leasehold Improvements	Shorter of Useful Life or Lease
Vehicles	5 Years
Building	15 - 39 Years
Land	Indefinite Life

The following table details the Company’s fixed assets:

	June 30, 2020		December 31, 2019
Medical equipment	$	59,211	$	56,202
Furniture and equipment	2,468		2,350
Land	2,138		2,138
Buildings	6,304		6,351
Leasehold improvements	290		301
Vehicles	953		1,110
Less: Accumulated depreciation	(16,277)		(13,680)
Property and equipment, net of accumulated depreciation	$	55,087	$	54,772

Schedule of Revenue by Source

The revenues from each major source are summarized in the following table:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Revenue from rentals under Topic 842
Ventilator rentals, non-invasive and invasive	$	19,918	$	17,573	$	38,710	$	33,777
Other durable medical equipment rentals	2,404		1,218		4,535		2,015
Revenue from sales and services under Topic 606
Equipment and supply sales	540		1,075		2,072		1,853
COVID-19 response sales(1)	19,712		—		20,753		—
Service revenues	280		459		590		795
Total Revenues	$	42,854	$	20,325	$	66,660	$	38,440

⁽¹⁾ See Management's Discussion and Analysis for further discussion.